2018 (11) TMI 755

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....al No. ST/531/2008 has been filed against Order-in-Appeal No. 35/2008(H-II)S.T, dated 05.08.2008. After hearing both sides and perusing the records, it emerges that in Appeal No. ST/521/2009, the Order-in-Revision was passed by Commissioner revising the order of the lower authority vide O-I-O No. 02/2008 (ST), dated 08.01.2008. Ld. Counsel for the appellant submits that against this O-I-O on appeal, Commissioner (Appeals) has already passed Order-in-Appeal dated 05.08.2008. Thereafter a show cause notice to revise the O-I-O was issued by the Commissioner on 27.01.2009 and Order-in-Revision was passed on 31.03.2009 which is the impugned order in this appeal. It is his submission that once the Order-in-Appeal has been passed by the First Appe....

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....by appellant to various authorities. After following due process of law, the Additional Commissioner passed Order-in-Original No. 02/2008 (ST), dated 08.01.2008 and confirmed the demand of Service Tax on services provided to various parties including M/s Singareni Collieries Limited along with interest and imposed penalties. 4. Ld. Counsel for the appellant submits that they are not contesting the demands with respect to cleaning services rendered in respect of all other clients but are only contesting the cleaning services with respect to the toilets constructed and maintained by them for Singareni Collieries Limited. He would take us to their agreement with M/s Singareni Collieries Limited and highlights the relevant portion. The contr....

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....Area limits for the for party and also to maintain on subsidy basis by getting service charges from the first party to provide regular cleaning so as to ensure its continuous serviceability with lease and license of the first party." 6. She submits that these toilets are within the commercial premises of M/s Singareni Collieries Limited which are their mines and are meant for use by their staff as well as general public. Evidently, these toilets will be used by the people who work in these commercial premises and may also be used by others who may visit the premises. Simply because outsiders are also allowed to use these toilets, they do not become public toilets and the cleaning services are clearly rendered within the commercial premis....